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Accrual accounting
Audits & Reviews
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   -financial statement
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   -manager representations
   -Sarbanes-Oxley
Balance sheet
Cash accounting
Check signing
CPA (Certified Public Accountant)
CPA license verification (website)
Disclosure checklist
Duty to review finances
Embezzlement
   -fidelity bond
FASB defined
Financial statements
  -annual
  -approving unaudited reports
   -ASC 606 standard
  -interim (monthly/quarterly)
Fraud
Fund accounting
GAAP defined
General ledger
Goods and services
Income statement
Internal controls
Litigation disclosure
Long-term lease accounting
Modified accrual
Monthly financials
Peer review - CPAs
Right to inspect
 
RESOURCES
AICPA (American Institute of CPAs)
CBA (Calif. Board of Accountancy)
FASB (Financial Acctg Standards Board)
Sarbanes-Oxley Compliance
 
RELATED MENUS
    Assessments
    Assessment Collection
    Banking
    Budget
    Ethics
    Fees
    Records Review
    Reserves
    Taxes
 
 
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